For a MLP stock in an IRA, are "return of capital" payouts to be reported each year as received inside the IRA account? To be reported on IRA owner's personal Form 1040?

[Chuckwi]

Follow-up Q: Such 990T rules require taxation of a capital gain achieved from a sale within an IRA at a very high % rate, compared to my personal income tax rate. 1) Can such income attributed within an IRA be alternatively transitioned to personal income and thereby reportable on Form 1040 at a lower rate?

Such 990T rules undermine the original stated purpose of tax deferring all gains incurred within an IRA until actual distributions 2) Does such definition of UBTI calculate capital gains or losses differently than under a person's income for reporting on Form 1040? I see one net capital gain amount on my monthly IRA statement and another much higher number for a capital gain being stated on Form 990T.